5 results for “capital gains”+ Section 43(5)(d)clear
Sorted by relevance
Key Topics
In the result, the appeal is allowed for statistical purposes
Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)
D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the orders of the ld. CIT(A), NFAC dismissing the appeal of the assessee against the order of the ld. AO passed under section 147 r.w.s. 263 r.w.s. 144B of the Income Tax Act. The grounds of appeal are as under: - “1. The Learned